9911796707
TMI Blog2020 (3) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... nd WP (T) No.310 of 2016 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... ng purpose. Against the said order of imposing the penalty, admittedly, the petitioners have filed their appeals and the appeals are now pending before the Joint Commissioner of Commercial Taxes (Appeal), Hazaribagh Division, Hazaribagh, pursuant to the order dated 5.02.2020 passed by this Court in WP(T) No. 6963 of 2016 and analogous matters. In their appeals filed before the Appellate Authority, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncessional rate of tax, were not being used fully in the manufacturing process, rather they were being used for other purposes also, and accordingly, it was found that the petitioners had committed the offence under Section 10(d) of the Act, and liable to the penalty under Section 10-A of the Act, which was accordingly imposed upon them by the impugned orders dated 29.12.2015, and at the same time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llenge to the notices by the petitioners are based on the disputed questions of fact, to be decided by the appropriate authority, but cannot be looked into by the Writ Court. 6. By order dated 10th August 2016, in all these matters, ad-interim order of stay of operation, implementation and execution of the impugned orders dated 29.12.2015, passed by the Deputy Commissioner of Commercial Taxes, Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estion of deletion of 'High Speed Diesel' from the CST registration of the petitioners. Both the parties shall be at liberty to bring all the necessary facts before the Appellate Authority in support of their cases. 9. We make it clear that the protection granted to the petitioners vide order dated 10th August 2016, shall continue till the final disposal of the appeals of the petitioners. It goes ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
